The River Pines LLP is equally owned by three partners and shows the following balance sheet at the end of the current tax year. Basis FMV Cash $318,000 Unrealized receivables 0 $318,000 192,000 207,000 $717,000 Land 99,000 Albeira, capital Azana, capital Arthur, capital $417,000 $139,000 139,000 139,000 $417,000 $239,000 239,000 239,000 $717,000 Partner Azana is an active (i.e., "general) partner retiring from the service-oriented partnership. She receives $290,000 cash, none of which is stated to be for goodwill. a. How much of the payment is for "unstated goodwill?" The distribution results in "unstated goodwill of $ 51,000 b. How is the $290,000 allocated between a $ 736(a) income payment and a $ 736(b) property payment? The $290,000 cash payment is allocated as follows: $ 736(a) income payment: 5 170,000 X $ 736(b) property payment: S 120,000 X